The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
§ 7101. Definitions
As used in this chapter, the following words or phrases shall mean and include:
(1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers
made in contemplation of death, or any tax that arises because an individual has deceased;
(2) “State,” any state, territory, or possession of the United States, and the District
of Columbia.
§ 7102. Agreement to arbitrate
When the Commissioner of Taxes claims that a decedent was domiciled in this State
at the time of his or her death and the taxing authorities of another state or states
make a like claim on behalf of their state or states, the Commissioner of Taxes may,
with the approval of the Attorney General, make a written agreement with the other
taxing authorities and with the executor or administrator to submit the controversy
to the decision of a board consisting of one or any uneven number of arbitrators.
The executor or administrator is hereby authorized to make the agreement. The parties
to the agreement shall select the arbitrator or arbitrators.
§ 7103. Hearing
The Board shall hold hearings at such times and places as it may determine, upon reasonable
notice to the parties to the agreement all of whom shall be entitled to be heard,
to present evidence and to examine and cross-examine witnesses.
§ 7104. Powers of Board
The Board shall have power to administer oaths, take testimony, subpoena and require
the attendance of witnesses and the production of books, papers, and documents, and
issue Commissions to take testimony. Subpoenas may be signed by any member of the
Board. (Amended 1983, No. 230 (Adj. Sess.), § 15.)
§ 7105. Determination of domicile
The Board shall, by majority vote, determine the domicile of the decedent at the time
of his or her death. This determination shall be final for purposes of imposing and
collecting death taxes, but for no other purpose.
§ 7106. Majority vote
Except as provided in section 7104 of this title in respect of the issuance of subpoenas, all questions arising in the course of the
proceeding shall be determined by majority vote of the Board.
§ 7107. Filing of determination, record, and other documents
The Commissioner of Taxes, the Board, or the executor or administrator shall file
the determination of the Board as to domicile, the record of the Board’s proceedings,
and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the state
determined to be the domicile and shall file copies of all such documents with the
authorities that would have been empowered to determine the death taxes in each of
the other states involved.
§ 7108. Compromise by parties
Nothing contained herein shall prevent at any time a written compromise, if otherwise
lawful, by all parties to the agreement made pursuant to section 7102 of this title, fixing the amounts to be accepted by this State and any other state involved in
full satisfaction of death taxes.
§ 7109. Compensation of Board and employees
The compensation and expenses of the members of the Board and its employees may be
agreed upon among such members and the executor or administrator and, if they cannot
agree, shall be fixed by the proper Probate Division of the Superior Court of the
state determined by the Board to be the domicile of the decedent. The amounts so
agreed upon or fixed shall be deemed an administration expense and shall be payable
by the executor or administrator. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)
§ 7110. Reciprocal application
This chapter shall apply only to cases in which each of the states involved has a
law identical with or substantially similar to this chapter.
§ 7111. Uniform interpretation
This chapter shall be so interpreted and construed as to effectuate its general purpose
to make uniform the law of those states that enact it.